• Proceedings of the Korean Information Science Society Conference
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• 2005.11b
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• pp.292-294
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• 2005

ISP(Information Strategy Planning 이하 ISP) 기반의 프로젝트는 실행예산과 일정계획을 구체적으로 산출된다. 그러나 EA(Enterprise Architecture 이하 EA) 에서는 아직까지 이 부문에 대해 명확한 요구와 산출물을 고객에게 제공하지 못하고 있다. 현재 EA 사업의 특성은 IT 와 경영전략이 연계된 모습이 아니라 예산과 객관적인 외부 컨설팅이라는 발주자(부서)의 예산사용 당위성 증명을 위한 측면의 EA접근이 많다. 그러나 EA는 IT와 관련된 길잡이(표준/가이드)의 역할을 주요 관점으로 한다. 발주자와의 요구와는 이견(gap)이 생기게 된다. EA 프로젝트에서는 이러한 문제를 해결하기 위해 ISP 프로젝트의 절차를 EA 산출물과 결합해서 프로젝트를 수행한다. 본 논문은 실제 프로젝트를 통해 EA 바탕에서 ISP의 실행예산과 일정계획이 적용된 사례이다.

• Korean Journal of Construction Engineering and Management
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• v.17 no.3
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• pp.81-89
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• 2016

Under the circumstances where the profitability has become a more critical issue for general contractors, the objective of the study is to identify and discuss obstacles and their key characteristics in the construction budget estimating. Through the questionnaire survey and interviews with experienced estimators of general contractors, the study identified 18 obstacles by 6 groups. It discussed that although various obstacles exist, there are key obstacles to which general contractors should pay attention for the realistic construction budget estimating. In particular, improving subcontractors' estimating competency and incubating estimating experts are identified as the key issues to overcome obstacles in the construction budget estimating.

• Korean Journal of Construction Engineering and Management
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• v.23 no.3
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• pp.13-24
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• 2022

Construction projects are exposed to various types of risks, which tend to increase. The increasing risks call for contractors' more attentions to forecasting and dealing with these risks. One of the measures to deal with contractors' risks is to forecast or estimate risk cost and include it in the construction budget. Although various researches in relation to risk cost have been observed, little attention has been paid to general contractors' perceptions and current practices in estimating risk cost of construction budget. The objective of the study is to identify and discuss key characteristics and implications based on the survey and analysis of general contractors' perceptions and current practices in estimating risk cost of construction budget. The study shows that there is a gap between the perception and the practice of estimating risk cost, that is, high perception of the importance of risk cost and a relatively low level of practice. It suggests that historical cost data, guidelines and corporate-level standard procedures are required to improve the current practice in addition to sufficient time allocations for risk cost estimating. It discusses that there is a need for using sophisticated estimating techniques including bid data analytics despite a low level of the current adoption, and also proposes that research and development in the field of the sophisticated estimating techniques should be further implemented in order to increase their practicality.

• CDE review
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• v.8 no.3
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• pp.17-20
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• 2002

• Proceedings of the Korean Institute of Industrial Safety Conference
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• 2003.10a
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• pp.370-377
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• 2003

건설현장에서 발생되는 각종위반 사항은 고의, 무지, 태만, 실행예산 이외에도 수많은 요인등이 복합되어 반복되는 것으로 볼 수 있다. 건설현장의 각종위반사항에 대해서 규정 데로일 경우 5년 이하 5천만원이하, 3년 이하 2천만원이하, 1년 이하 1천만원이하 과태료, 등 단계별 벌금 및 과태료 규정을 두고있다.(중략)

• Proceedings of the Korean Institute of Industrial Safety Conference
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• 2002.11a
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• pp.384-389
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• 2002

건설현장에 환경과 관련된 압박요인이 작용한 것은 불과 몇 년 전이었으나 그 강도는 크게 증가하여 실행예산 내에서 공사를 마무리하기 위한 큰 부담요인이 되고 있다. 대부분의 건설 공사는 설계단계에 있어서는 환경문제의 수준을 예상치 못하고 착공에 들어가는 경우가 많다. 분진이나 기타 소음, 진동 등의 환경적 문제는 부지굴착 중이나 시공 중에 그 중요성이 인식된다.(중략)

• Korean Journal of Construction Engineering and Management
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• v.4 no.4 s.16
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• pp.69-79
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• 2003

About 93$\%$ of domestic teal estate construction firms registered as the end of 2001 recorded net profits of only less than 500 million won(including firms in the red) for the term. As a result of having analyzed the ratios of sales costs and the structural ratios of sales costs for the past 10 years, it was found that there have been great changes in structural ratios of sales costs. Material costs and labor costs have gradually decreased, but outsourcing costs of processing have greatly increased. In order to find activity points which are fundamental to cost control, the methods of new activity based cost management have been pursued. The characteristics of real estate construction industry lie in the fact that contract prices (sales in) are fixed and amounts of profits differ depending on the use of costs. In order to create maximum profits from fixed contract prices, the new activity based cost management has been proposed. The control of operation budgets and management costs is designed to control their schedules and expenses in different respects. Operation budgets ate executed with specific activities and management costs are controlled as a form of material costs, labor costs, out sourcing costs and expenses which are details of expenditure. In order to execute them by using the methods of new activity based cost management, first of all, we have to analyze what activity drivers ale and how much added values such activities can create. It is considered as a method of cost management which is necessary far the survival management of real estate construction industry.

• Proceedings of the Korea Technology Innovation Society Conference
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• 2017.05a
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• pp.537-547
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• 2017

현재 우리나라의 GDP 대비 R&D 투자 규모는 세계최고의 수준에 이르렀다. 이러한 연구개발 예산의 양적인 확대 및 성장과 함께 상대적으로 연구개발 예산의 효율적 활용이 중요한 과학기술정책 이슈로 부각되고 있다. 본 연구는 정부 R&D사업 유사영역의 효율성 제고를 위한 정책, 전략의 수립 및 실행의 의사결정을 돕는 데이터 기반의 객관적인 지표들을 제시하였다. 그 후 본 연구에서 제시한 효율성 지표들을 NTIS에서 추출한 2015년 정부출연연구기관 R&D 사업 데이터와 연계하여 실질적으로 측정과 사용이 가능한 정량적 지표들만을 따로 선별하였다. 또한 정부 R&D사업 효율성 지표들의 가중치를 측정하기 위하여 계층분석기법(analytic hierarchy process)을 수행하였으며 계층분석기법의 결과로 나온 가중치를 효율성 지표들에 적용하여 과제 우선순위를 도출하였다. 이를 통해 정책의 수립, 실행 및 조정 시 고려해야 할 지표의 우선순위를 설정하여 유사연구영역 관련 정부 R&D 정책수립에서 실행까지의 연계를 강화시키고 국가적으로 한정된 자원의 효율적 사용을 위한 방안을 제시하였다.

• Journal of Convergence for Information Technology
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• v.10 no.9
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• pp.8-14
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• 2020

The objective of this research is to investigate how implementation of smart factory systems(SFS) effects management accounting(MA). The results based on data collected from 108 Korea small and medium enterprises(SME) confirmed that SFS implementation caused significant MA changes. Estimated regression models revealed that the most important SFS characteristic were the analytical capabilities since it positively influenced MA changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and MA employee's job. In the segment of budgeting, the quality of implementation of specialized bedgeting software had significant and positive influence. The only negative correlation founded was the one between the uncertainty of business environment and adoption of modern accounting techniques. Results from this study provide that SME should put special focus on implementation of business analytics modules in order to achieve comprehensive benefits in MA prctices.

• Journal of the Korean Institute of Landscape Architecture
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• v.48 no.3
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• pp.1-11
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• 2020

Urban parks are important spaces of ecological and socio-cultural value to citizens who lead busy lives in increasingly complex and densely populated megalopolises. However, creating and maintaining city parks takes the will of the authorities to put it into practice and provide the attendant financial resources. That explains why we are focused on the budget aspects for the Seoul Metropolitan City in relation to creating park spaces. Our findings were as follows: 1) The overall city budget has steadily increased, but the budget allocated to Green Seoul Bureau and new park development has decreased since 2011. 2) As for elected officials, the budget grew during the time of the first, third, and fourth mayors as the creation of parks was considered to be a major priority, but after the sixth popularly elected mayor, the budget was sharply cut. 3) About 10% of the budget was allocated to the parks managed by the self-governing districts, compared to the ones under the direct management of the city. Furthermore, the analysis of the average annual budget for each park and how long (in terms of year) the budget for each park is invested showed that it was classified into three different types of category. Local governments adhere to the principle that their budget must be compiled and expended for a single year, which makes it hard to establish and push ahead with a long-term plan. However, as parks and green areas should not be approached from a short-term perspective for performance but from a long-term perspective, securing the consistent amount of budget is essential. This study has significance in that it attempted to analyze the budget issues related to parks, which has not been studied in depth so far, but the subject in this paper was limited to the budget for Green Seoul Bureau. Therefore, further research is needed because the parks managed by the self-governing districts were not considered.